Goods and Services Tax

Punjab's bicycle industry seeks release of pending GST refunds
GST
Dated:- 22-6-2026
PTI
Ludhiana, Jun 22 (PTI) Punjab's bicycle industry has sought immediate release of pending GST refunds, saying delays have created a severe working capital crisis and pushed many manufacturing units into financial distress. ? The United Cycle and Parts Manufacturers Association, in a statement issued on Monday, said bicycle manufacturers are facing liquidity problems as large amounts of GST refunds remain pending with the Punjab government. ? Former president of the industry body DS Chawla said the Centre's decision to reduce GST on bicycles from 12 per cent to 5 per cent had benefited customers and promoted an eco-friendly mode of t

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GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action
Case-Laws
GST
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
Case-Laws
GST
GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
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Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.
Case-Laws
GST
GST liability of a deceased taxable person may be adjudicated after death, and the HC read the statutory scheme to allow fresh proceedings against the legal heir under the recovery provisions. Section 93 was held to cover discontinued businesses and to permit determination of tax, interest or penalty after the taxpayer's death, with recovery confined to the inherited estate. The Court also held that the phrase “person chargeable with tax” is wider than “taxable person” and includes a legal heir where liability is made recoverable under the Act. The Court declined to limit Section 93 to cases where notice had already been issued during the deceased's lifetime.
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Personal hearing and remand directions require adjudication on the original notice; a second notice was overreaching.
Case-Laws
GST
An Assessing Officer who is bound by earlier remand directions must adjudicate the original show cause notice after granting personal hearing and considering the reply; issuing a second show cause notice instead is treated as impermissible overreaching of the prior court order. The note states that the impugned adjudication was set aside and the matter remanded for fresh decision on the first show cause notice in compliance with natural justice under Section 75(4).
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Input tax credit reconciliation: import and SEZ credits could not be denied solely on GSTR-3B versus GSTR-2A mismatch.
Case-Laws
GST
Input tax credit mismatch between GSTR-3B and GSTR-2A, in relation to import and SEZ procurements, did not by itself establish excess availment where GSTR-2A for the relevant period did not capture such credits by design. The HC noted that the petitioner had disclosed the procurements in GSTR-3B and later in GSTR-9, and that import credit was supported by the Bill of Entry; the demand, interest and penalty on this ground were set aside. On the remaining issues, including corporate guarantee, cross-charges, promotion expenses, merchant export rate, export refund, reverse charge on import of services and medical-consultation credit, the adjudication was found unsustainable for failure to consider the governing provisions, circulars, notifications and submissions, so those findings were remanded for fresh decision.
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Limited increase in petrol, diesel prices in India despite global crude oil market volatility: Puri
GST
Dated:- 20-6-2026
PTI
Sonbhadra (UP), Jun 20 (PTI) Union Petroleum and Natural Gas Minister Hardeep Singh Puri on Saturday said the increase in petrol and diesel prices in India has been limited, given the extreme volatility in global crude oil markets.

“If we look at the situation in real terms, there has been no increase in petrol and diesel prices in the country,” Puri said, while addressing a press conference during his visit to Sonbhadra as part of the Centre's campaign marking 12 years of the Narendra Modi government.

He said Prime Minister Narendra Modi had reduced central excise duty in November 2021, May 2022

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ay, but the government ensured that the burden was not passed on to consumers.

“If compared with 2022 prices, the rates are actually lower,” he said.

Puri said oil companies were holding inventories of crude purchased at higher prices and fuel prices could soften once lower-priced crude reached refiners.

“At present, companies have stocks of crude oil bought at higher prices. When crude purchased at lower prices reaches them, there is a possibility of a reduction in fuel prices,” he said.

Puri further said that Sonbhadra in Uttar Pradesh is shedding its image of being a backward region and is moving towards becoming a model district.

Highlighting development in Sonbhadra, Puri said the district had secured the top posi

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ighlighting local development, he said Sonbhadra's per capita income had increased from Rs 43,000 in 2018 to around Rs 1.2 lakh at present.

“There is still work to be done and all of us are engaged in that effort,” he said.

The minister said Uttar Pradesh had emerged as a major centre of economic and industrial growth, with its gross state domestic product rising from around Rs 13 lakh crore in 2016-17 to nearly Rs 36 lakh crore.

He said more than 23,000 startups, over nine lakh government jobs through transparent recruitment processes, and initiatives such as One District One Product (ODOP) had turned the state into a new engine of growth and employment.

“Ayodhya, Kashi and Prayagraj are emerging as world-class spiritual an

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No real spike in petrol, diesel prices in India despite global crude oil market volatility: Puri
GST
Dated:- 20-6-2026
PTI
Sonbhadra (UP), Jun 20 (PTI) Union Petroleum and Natural Gas Minister Hardeep Singh Puri on Saturday said petrol and diesel prices in the country have not effectively increased despite volatility in global crude oil markets.

Addressing a press conference during his visit to Sonbhadra as part of the Centre's campaign marking 12 years of the Narendra Modi government, Puri further said that Sonbhadra in Uttar Pradesh is shedding its image of being a backward region and is moving towards becoming a model district.

“If we look at the situation in real terms, there has been no increase in petrol and diesel

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g to tensions around the Strait of Hormuz, the minister said oil marketing companies were incurring losses of about Rs 1,000 crore per day, but the government ensured that the burden was not passed on to consumers.

“If compared with 2022 prices, the rates are actually lower,” he said.

Puri said oil companies were holding inventories of crude purchased at higher prices and fuel prices could soften once lower-priced crude reached refiners.

“At present, companies have stocks of crude oil bought at higher prices. When crude purchased at lower prices reaches them, there is a possibility of a reduction in fuel prices,” he said.

Highlighting development in Sonbhadra, Puri said the district had secured the top position in Government

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development, he said Sonbhadra's per capita income had increased from Rs 43,000 in 2018 to around Rs 1.2 lakh at present.

“There is still work to be done and all of us are engaged in that effort,” he said.

The minister said Uttar Pradesh had emerged as a major centre of economic and industrial growth, with its gross state domestic product rising from around Rs 13 lakh crore in 2016-17 to nearly Rs 36 lakh crore.

He said more than 23,000 startups, over nine lakh government jobs through transparent recruitment processes, and initiatives such as One District One Product (ODOP) had turned the state into a new engine of growth and employment.

“Ayodhya, Kashi and Prayagraj are emerging as world-class spiritual and tourism centres,

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BCBA Hosts Landmark Second Edition of The India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai
GST
Dated:- 20-6-2026
PTI
Over 550 delegates, government leaders and industry stalwarts unite around the vision — “One Fraternity, One Vision: Logistics Driving India Towards Viksit Bharat” Mumbai, 20 June 2026 — The Brihanmumbai Custom Brokers’ Association (BCBA), established in 1939, successfully hosted the second edition of The India Logistics Conclave 2026 at The Taj Mahal Palace, Mumbai, drawing more than 550 delegates, invitees and guests from across the customs, ports, shipping, trade and logistics ecosystem. Anchored in the theme “One Fraternity, One Vision — Logistics Driving India Towards Viksit Bharat,” the day-long Conclave brought senior government leadership and industry stalwarts onto one platform to chart the road to a developed India by 2047.

The proceedings began at 09:45 a.m. with the ceremonial inauguration of the CBIC Pavilion, fol

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Harale and Senior Vice President Mr Paresh Thakkar.

“To see this fraternity stand shoulder to shoulder with the highest offices of government and industry, under one roof and one vision, has been deeply humbling,” said Mr Paresh Thakkar, Senior Vice President, BCBA. “What we have built over two editions is not merely an event, but a platform where the customs broker’s voice is heard, respected and woven into the national agenda. That is the legacy we intend to carry forward.” The intellectual heart of the Conclave lay in its four business sessions, each a moderated plenary of national stature.

Session 1, “India 2030, 2035, 2047 — A Roadmap for Viksit Bharat,” was moderated by Mr Shantanu Bhadkamkar and brought together Shri Yogendra Garg, Member (Customs), CBIC; Mr Shailesh Haribhakti, eminent voice on economy and governance; Capt. Deepak Tiwari of MSC India and CSLA; Dr Prasad Pradhan, senior strategy and resilience advisor; and Mr Rahul Ahluwalia, Director &

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hat partnership is the real achievement of this Conclave.” Session 3, “Geopolitics and the New Geometry of Trade,” was moderated by Mr Tej Contractor and featured Dr Pritam Banerjee of the Indian Institute of Foreign Trade; Mr Sachin Vijan, Vanguard Logistics Services; Mr Fardeen Malbarwalla, Galaxy Freight; Mr S. Mahesh Mahalingam, Head — EXIM, Larsen & Toubro; and Dr Rumki Majumdar, Director & Economist, Deloitte India.

Session 4, “Policy and Infrastructure — Building India’s Futuristic Logistics Ecosystem,” was moderated by Mr Mihir Parekh of the Foundation for Economic Development, who served as moderator cum panellist. The session brought together Shri Unmesh Sharad Wagh, IRS, Commissioner General, JNCH; Shri Ravish Kumar Singh, IRTS, Deputy Chairman, JNPA; Shri Sagar Rameshrao Kadu, Director (Logistics Division), DPIIT; Dr Rekha Raikar Kumar, Senior Advisor, Land Port Authority of India; and Mr Rajiv Chohan, Aegis Vopak Group.

The Valedictory Session, the

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Diamond Sponsors); Softlink Global Private Limited (Gold Sponsor); and Reliance Industries Limited (Silver Sponsor). The Association also acknowledges Parekh Global (Lunch Sponsor); Conex CFS, Polaris CFS and Globicon CFS (Delegate Kit Sponsors); Galaxy Freight (Seat Sponsor); Mumbai Cargo Service Center (Lanyard Sponsor); and Unifo (Hi-Tea Sponsor); and DBS Bank (Banking Partner). The BCBA further thanks our Bronze and Associate Sponsors, along with its Media Partners and supporting organisations, whose collective faith — despite a challenging global environment — was vital to the success of the event.

As the second edition closed, the BCBA expressed deep appreciation to every delegate, dignitary, speaker, moderator and partner who made the day a success. The Association reaffirmed its commitment to serving as a unifying voice for the fraternity and advancing the national conversation on India’s logistics future.

About BCBA: The BCBA, established in 1939, is one of India

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Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
Case-Laws
GST
After remand, the Assessing Officer had to adjudicate the original GST show cause notice for the same financial year by granting personal hearing and considering the reply; issuing a second notice instead was contrary to the earlier HC directions and amounted to overreaching the court order. The HC did not examine the merits of Section 74 and set aside the adjudication order solely on this procedural ground, remanding the matter for fresh decision on the basis of the first notice after personal hearing and due consideration of the reply.
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Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
Case-Laws
GST
Contractual reimbursement of the incremental GST burden could operate only between contractors and their employers, because statutory GST liability, return filing, and the incidents of interest, penalty, and limitation must be governed strictly by the GST enactments. The HC held that a writ court could not direct tax authorities to permit filing or amendment of returns after 01.07.2017 contrary to the statute, or waive statutory consequences. The impugned directions to the tax authorities were set aside, and the reimbursement direction was confined to the concerned employers, leaving the contractual dispute intact but outside the GST administration.
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Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
Case-Laws
GST
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
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Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
Case-Laws
GST
Natural justice requires that, where a proposed demand under tax adjudication rests on relied-upon documents, those documents must be supplied before the noticee is expected to reply. The Court treated the absence of satisfactory material showing prior supply, coupled with the contrary plea, as sufficient to proceed on the basis that the noticee had not received the documents before confirmation of demand. That procedural defect vitiated the adjudication, and the matter was remitted for fresh supply of the show cause notice, relied-upon documents and list of non-relied-upon documents, consideration of any further document request, and continuation only after due opportunity.
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Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
Case-Laws
GST
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
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Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
Case-Laws
GST
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
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GST assessment writs cannot bypass a time-barred appeal where electronic service of the order is valid communication.
Case-Laws
GST
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
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GST interest, revised returns, and reimbursement remain governed by statute, not private contract or waiver directions.
Case-Laws
GST
GST liability, including interest on delayed payment, must be determined strictly under the statute, and interest arises by operation of law where the fiscal enactment so provides. In the absence of statutory power, authorities cannot waive or reduce interest, or permit filing or amendment of returns in a manner not contemplated by the GST scheme; blanket directions on penalty and limitation are likewise unsustainable. The note also distinguishes contractual reimbursement of incremental GST from statutory tax liability: any claim for reimbursement is an inter se matter between contracting parties and cannot alter the GST regime or bind tax authorities.
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Limitation for statutory appeal after rectification remedy cannot be judged hyper-technically when remedies were diligently pursued.
Case-Laws
GST
Where a taxpayer had diligently pursued rectification within time and filed the statutory challenge within three months of its rejection, the HC held that limitation could not be computed only from the original assessment order. The appellate authority should not have rejected the challenge as time-barred in those circumstances, and if the absence of a specific challenge to the rectification rejection was treated as a defect, amendment ought to have been permitted instead of dismissal on a hyper-technical ground. The limitation-based rejection was set aside and the matter remitted for fresh decision on merits.
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Proper officer requirement invalidates DGGI GST adjudication by Assistant Commissioner; matter remanded for fresh hearing
Case-Laws
GST
For DGGI-issued GST notices, the notified allocation of powers under Notification No. 02/2017-Central Tax, as amended by Notification No. 02/2022, vested adjudicatory authority in the Additional Commissioner or Joint Commissioner of Central Tax. An order passed by the Assistant Commissioner was therefore without competence and suffered from procedural irregularity, so the adjudication was quashed and remitted for fresh decision by the competent authority after hearing. The merits of the classification dispute and the limitation objection were not examined because the jurisdictional defect was dispositive.
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Special GST statute bars IPC prosecution for delayed TDS deposit; BNS cannot apply retrospectively to 2017-18 conduct
Case-Laws
GST
Delayed non-deposit of deducted GST/TDS was held to fall within the U.P. GST Act, 2017, which operates as a complete code for assessment, penalty, prosecution and compounding. In the absence of independent allegations of dishonest misappropriation, forgery, cheating, siphoning or wrongful gain, recourse to general penal provisions was impermissible, and prosecution solely under B.N.S. was unsustainable. The Court also held that substantive penal law applies as on the date of occurrence, so B.N.S. 2023 could not govern an alleged 2017-18 default. The charge-sheet, cognizance order and consequential proceedings were quashed.
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GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
Case-Laws
GST
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
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Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
Case-Laws
GST
During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open.
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Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
Case-Laws
GST
Regular bail in a GST fake invoicing prosecution turned on whether the material then available conclusively showed the applicant's proprietorship, conscious involvement, or criminal intent in the bogus ITC transactions. The High Court noted that the firm stood in another person's name and that the prosecution relied mainly on investigation statements, inter-firm financial transfers, and surrounding circumstances, which required detailed testing at trial. It also noted that investigation had substantially progressed, documentary and electronic material had been seized, and further custodial interrogation was not necessary. Bail was therefore granted on conditions, without any opinion on the merits.
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Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
Case-Laws
GST
Service tax demand based solely on Form 26AS entries could not be sustained without independent examination of the nature of the services rendered and their taxability; the confirming order on tax, interest and penalties was set aside, and the consequential recovery action failed with it. Extended limitation under the proviso to section 73(1) also could not be invoked in the absence of recorded findings of fraud, suppression or wilful misstatement, making the assumption of jurisdiction legally unsustainable; the demand and attachment notices were quashed.
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GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The authority may then drop the cancellation proceedings and consider restoration in accordance with law. The liability to pay statutory dues remains intact, and the time for compliance continues to run from the relevant order, subject to the stated computation rule for the later financial year.
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